Information Letters
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An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
2000-0006 00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Ta 07/23/2012
2000-0014 Identifying Numbers 07/23/2012
2000-0022 00 Election by Small Business Corporation 07/23/2012
2000-0030 00 Rate and Applicability of Self-Employment Tax 07/23/2012
2000-0038 00 Definitions; Self-Employment Income 07/23/2012
2000-0046 00 Treatment Of Fringe Benefits; R 1982 Termination of Election 07/23/2012
2000-0054 00 Failure By Individual to Pay Estimated Income Tax 07/23/2012
2000-0062 162.00-00 Trade or Business (Deductible v. Not Deductible) 2000-0062 Deductions For Losses; Limitations on Losses of Individuals - Tra 07/23/2012
2000-0070 9 Charitable, Etc. Contributions and Gifts; Disallowance of Deducti 07/23/2012
2000-0078 0 Allowance of Deductions for Personal Exemption; Dependents 07/23/2012
2000-0086 162.03-01 Trade or Business (Deductible v. Not Deductible); Proof of Expend 07/23/2012
2000-0094 Definitions 07/23/2012
2000-0102 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0110 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0118 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0126 4251.00-00 Communications Tax (Taxable v. Not Taxable) 07/23/2012
2000-0134 Reimbursement for Expenses of Moving 07/23/2012
2000-0142 0 Unrelated v. Not Unrelated Trade or Business 07/23/2012
2000-0150 00 Election by Small Business Corporation 07/23/2012
2000-0158 7701.00-00 Definitions 07/23/2012
2000-0166 Gross Income v. Not Gross Income; Dividends; Bargain Purchase 2000-0166 Interest; Qualified Residence Interest; Qualified Residence 2000-0166 Taxes; Real Property Taxes 07/23/2012
2000-0174 00 Election by Small Business Corporation; Eligible v. Ineligible; E 07/23/2012
2000-0182 01 Definitions; Wages; Back Pay 07/23/2012
2000-0190 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0198 213.05-00 Medical, Dental, etc., Expenses; Medical Care 07/23/2012
2000-0206 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2000-0214 0469.00-00 Passive Activity Losses and Credits Limited 07/23/2012
2000-0222 0 Contributions to Employer Liability Trusts; Amortization of Refor 07/23/2012
2000-0230 00 Election by Small Business Corporation 07/23/2012
2000-0238 7701.00-00 Definitions 07/23/2012
2000-0246 21.06-00 (Former Section 44A Redesignated as Section 21) Expenses for Hous 07/23/2012
2000-0254 501.03-31 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0262 6 Trade or Business (Deductible v. Not Deductible); Travel (See Als 07/23/2012
2000-0270 00 Election by Small Business Corporation 07/23/2012
2000-0278 911.11-00 Citizens or Residents of the United States Living Abroad; Electio 07/23/2012
2000-0286 1362.00-00 Election by Small Business Corporation 07/23/2012
2000-0294 501.03-17 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/23/2012
2000-0302 4682.04-01 Definitions and Special Rules; Exceptions; Recycling 07/23/2012
2000-0310 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0318 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0326 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0334 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0342 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0350 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0358 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0366 0 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0374 00 Election by Small Business Corporation 07/23/2012
2000-0382 179.00-00 Election to Expense Certain Depreciable Business Assets 07/23/2012
2000-0390 Disallowance of Certain Entertainment, etc., Expense (Allowable v 07/23/2012
2000-0398 00 Election by Small Business Corporation 07/23/2012

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